Course Catalog

The college catalog is a very important document given to you by the University administration. It is the document that sets forth the academic requirements the student has to meet in order to garner a degree in the institution. You are given a catalog dated on the year you enter the university, and it governs your whole academic progress. It is essential to read and understand it, and to keep a copy handy for reference and for your records.

University of Guam

2017-2018 Undergraduate Course Catalog

The current course catalog is for the school year of 2017-2018. You will need Adobe Acrobat Reader to view it.


You can also view or download Undergraduate Catalogs from past years in the sidebar or search an online list of course descriptions below.


University of Guam

2017-2018 Graduate Bulletin

If you're looking for Graduate program information please view the current year's Graduate Bulletin. 


Search List of Course Descriptions

  • BA303 Governmental Accounting for Non - Accounting Majors

    This course is an introduction to the theory and procedure of general accounting practices of the non-profit segment of the economy. The semester covers the application of accounting information in planning and control for non-profit organizations.

  • BA304 Income Taxation

    This course covers federal income taxation that pertains to individuals, corporations, partnerships, and estates and trusts. Particular emphasis is given to areas of gross income, deductions and credits. Prerequisites: BA 201 with a grade of C or better.

  • BA305 Cost and Managerial Accounting

    This is a study of the fundamental managerial and cost accounting concepts and their application to the planning and control of the firm. Topics include cost accounting, budgeting, cost allocation, capital budgeting, and introduction to modern concepts like ABC, JIT and cost of quality. Prerequisite: BA201 with a grade of C or better.

  • BA306 Advanced Cost and Managerial Accounting

    This is a study of advanced topics in managerial and cost accounting. The course includes research on the application of managerial and cost accounting in the modern manufacturing environment. Prerequisite: BA305 with a grade of C or better.

  • BA307 International Accounting

    This course is designed to provide an understanding of international accounting issues to students who will be involved in international business as business and capital markets become more global. Prerequisite: BA301with a C grade or better.

  • BA310 Applied Statistics for Business Decision

    This course provides advanced concepts in the modern theory and methodology of statistics as applied to business and economics. It builds upon fundamental statistics and the use of spreadsheet software, emphasizing their application to business decisions-making and problem solving. The course is the second in a series of two required BBA Foundation courses, the first being BA210 Basic Statistics for Business and Economics. Prerequisites: BA210 and BA240 with a grade of C or better in all 2 courses.

  • BA311 Intermediate Macro - Economic Theory

    This course offers an in-depth discussion of Keynesian- NeoKeynesian-Neoclassical models of aggregate economic activity and the use of these models to shed light on such public policy questions as unemployment, inflation, taxation, poverty, trade, growth, money and interest rates. Prerequisite: BA210 with a C grade or better.

  • BA312 Intermediate Micro - Economic Theory

    This course offers an in-depth discussion of models relating to consumer behavior, market demand and price theory, the theory of the firm, and the impact of different market structures for outputs and inputs. Time permitting, the subjects of choice under uncertainty, welfare economics and general equilibrium theory are covered. Prerequisite: BA210 with a C grade or better.

  • BA320 Basic Business Finance

    This course covers the finance function in business; procurement and utilization of funds; costs and problems associated with acquiring funds; forecasting profits gained through their use; and the organization necessary to carry out the finance function in business. Prerequisites: BA201 and BA210 with a C grade or better in all 2 courses.

  • BA321 Money and Banking

    This is the study of money, credit, and money markets; the structure and origins of the commercial banking and Federal Reserve Systems; and the application of monetary and fiscal policy within the American economy. Prerequisite: BA110 with a C grade or better.

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